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TREAS/IRS RIN: 1545-BF50 Publication ID: Spring 2023 
Title: Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans 

Proposed regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409A of the Internal Revenue Code with respect to nonqualified deferred compensation plans.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.409A-1, 2, 3, 4 and 6   
Legal Authority: 26 U.S.C. 409A    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/08/2008  73 FR 74380   
NPRM Comment Period End  03/09/2009 
Public Hearing  04/02/2009    
Second NPRM  10/00/2023 
Additional Information: REG-148326-05 (NPRM) Drafter attorney: Richard Nettles (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Richard H. Nettles
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5113,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263